# ASC 605-972-50: Revenue Recognition — Real Estate—Common Interest Realty Associations — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/972/#50-disclosure)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:52:40.219Z to 2026-09-10T00:52:40.219Z

Record version: sha256:9967c954689c873e75f89fbe9ef6af8c5fc739c5c25525c232a56609964ab9da

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-972-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/605/972/#50-disclosure)

SEC content: no

##### [605-972-50-1](https://asc.understandingaccounting.org/asc/605/972/#605-972-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:52:40.219Z to 2026-09-10T00:52:40.219Z

Record version: sha256:d9f3cbc7c2373965f0dac0aa1b2c5f480437f103d5543ea3b52299a18083c5e7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-972-50-2](https://asc.understandingaccounting.org/asc/605/972/#605-972-50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:52:40.219Z to 2026-09-10T00:52:40.219Z

Record version: sha256:bef554c028c4e0135d40cdd684175a0a68721ee28b18249e1d627d3ede048edf

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).